1. Introduction -- 2. The annual budgets -- 3. The balance sheet -- 4. Sales -- 5. Production : I -- 6. Production : II -- 7. Production : III -- 8. Production : IV -- 9. Miscellaneous overhead costs -- 10. The profit and loss statement -- 11. Materials, debtors and creditors -- 12. Finance.

What is wealth? -- Asset and liability values -- Asset values -- What if the parts exceed the whole? -- "Goodwill" -- The future of company reporting -- Income -- Realisation -- Early critics of costing -- Depreciating assets -- Depreciation, replacement price, and cost of capital --...

Introduction -- Burnes v. Pennell -- Ex parte Spackman -- Ex parte Holme -- Ex parte Brockwell -- Henry v. The Great Northern Railway Company -- Corry v. The Londonderry and Enniskillen Railway Company -- Bale v. Cleland -- MacDougall v. Jersey Imperial Hotel Co, Limited -- Binney v....

Wer Finanzberichte von Unternehmen auswerten möchte, muss sich vorab einigen Grundsatzfragen stellen. Sind die Jahres- oder die Konzernabschlüsse die richtige Datenbasis? Liefern HGB- oder IFRS-Abschlüsse relevante und glaubwürdige Daten? Sind diese vergleichbar oder kann man sie...

Purpose: The purpose of this research is to analyze the financial reporting quality during the Covid-19 pandemic. This study is focused on transportation sector companies, which comprised of the passenger land transportation and airlines industries and the companies in tourism and recreation...

Der zweite Band richtet sich an fortgeschrittene Bachelorstudierende sowie insbesondere an Masterstudierende und stellt die wichtigsten handels- und steuerrechtlichen sowie internationalen Rechnungslegungsvorschriften für Personenhandels- und Kapitalgesellschaften dar. Darüber hinaus...

Every German student of business administration needs to have a basic understanding of accounting according to German GAAP. Thanks to globalization, many courses in German accounting are nowadays conducted in English. In addition, many foreign subsidiaries of German companies have to prepare...